2022 (9) TMI 1051

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....Misra the counsel for the petitioner and the Standing Counsel. The present petition has been filed challenging the order dated 15.03.2019 whereby the registration of the petitioner's firm has been cancelled in view of the exercise of the power under section 29 of the CGST Act as well as the appellate order dated 29.03.2022 whereby the appeal has been dismissed as being beyond the period presc....

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....hat the appeal preferred by the petitioner was beyond the prescribed period of limitation as wife of the petitioner had suffered a heart attack and within a week thereafter the petitioner also suffered a heart attack and were undergoing the medical treatment and the medical certificates to that effect are on record at page 44 of the writ petition. He further argues that all the papers with regard ....

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....upon the respondent authority to have given a hearing. He further argues that even otherwise, it was incumbent upon the authority to have recorded the reasons for passing the order, which is absent in the order dated 15.03.2019, as such, the said order being in clear violation of the principle of natural justice deserves to be set aside. The Standing Counsel, on the other hand, argues that no rep....

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....far as it relates to the appellate order dated 29.03.2022. However, I am inclined to accept the submission of the petitioner made against the order dated 15.03.2019. A perusal of the Annexure no.2, makes it clear that no reasons whatsoever have been recorded while passing the order of cancellation of the registration of the petitioner's firm. The order clearly being without any reason cannot b....